The tariff classification of a solar garden stake from China

N301352 November 14, 2018 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Krisanne Fischer – LCB, CCS C/o Jenne Frackelton – mail code 232 QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of a solar garden stake from China Dear Ms. Fischer: In your letter dated October 17, 2018, you requested a tariff classification ruling. The submitted sample was examined and will be returned per your request. The item under consideration is described as a Solar Metal/Glass Pineapple Stake, item number M60452. It consists of a yellow-colored textured glass pineapple with metal leaves painted green and yellow forming its crown. The glass pineapple and metal leaves measure approximately 7½ inches in height and are connected to a 21-inch-long, two-prong aluminum stake. Attached to the metal stake is a plastic solar-powered control unit which is connected via a wire on the inside of the metal stake to an LED light inside the glass pineapple. The item is comprised of 65 percent metal, 30 percent glass and 5 percent plastic. You inquired in your letter if the Solar Metal/Glass Pineapple Stake could be classified as a decorative article of glass under 7013.99.9000 of the Harmonized Tariff Schedule of the United States (HTSUS). This item is composed of different components (base metal, glass and plastic) and is considered a composite good. The Explanatory Notes to the HTSUS, GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consists only of the material or component that imparts the essential character to the composite good. In this case, we find that the metal component imparts the essential character because it serves to support the glass pineapple and allows the item to be place in the ground. You also inquire if the Solar Metal/Glass Pineapple Stake could be classified as lighting under 9505.40.8440, HTSUS. After reviewing the sample, we have determined that the LEDs incorporated into the Solar Metal/Glass Pineapple Stake are merely designed to enhance the decorative effect of the glass pineapple; any lighting they provide is only incidental to the use of the item as a decorative article. Note 1(l) to chapter 94, HTSUS, in pertinent part, states, that this chapter does not cover “Decorations (other than electric garlands) such as Chinese lanterns (heading 9505).” As this is a decorative article, classification under 9405, HTSUS, is excluded. The applicable subheading for the Solar Metal/Glass Pineapple Stake, item number M60452, will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: Other, Other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division